Form CDTFA-501-Q3 "Cigarette Distributor Stamp Adjustment Tax Return" - California

What Is Form CDTFA-501-Q3?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-Q3 by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-501-Q3 "Cigarette Distributor Stamp Adjustment Tax Return" - California

838 times
Rate (4.7 / 5) 42 votes
CDTFA-501-Q3 (S1F) REV. 1 (7-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE DISTRIBUTOR CIGARETTE STAMP ADJUSTMENT TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
REF
FILE
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
SPECIAL TAXES AND FEES
PO BOX 942879
READ INSTRUCTIONS
SACRAMENTO CA 94279-2074
BEFORE PREPARING
GENERAL
Proposition 56 increased the cigarette tax stamp rate from $0.87 to $2.87 per pack of 20 cigarettes. As a cigarette
distributor in California, you are required to report and pay a cigarette stamp adjustment tax for each unaffixed and affixed
California cigarette tax stamp in your possession or under your control at 12:01 a.m., on April 1, 2017.
NOTE: The cigarette stamp adjustment tax does NOT apply to little cigars. Do NOT report packages of little cigars on this
return. Unstamped little cigars are to be reported as tobacco products by tobacco distributors.
A
B
C
D
NUMBER
RATE
TAX
TOTAL
UNAFFIXED
OF STAMPS
(columns A x B)
1. Tax Stamps - 10 Denomination
$
$
1.
2. Tax Stamps - 20 Denomination
2.
$
$
3. Tax Stamps - 25 Denomination
$
$
3.
4. Total Tax Due on Unaffixed Stamps (add lines 1C through 3C)
4.
$
A
B
C
D
NUMBER
RATE
TAX
TOTAL
AFFIXED
OF STAMPS
(columns A x B)
5. Tax Stamps - 10 Denomination
5.
$
$
6. Tax Stamps - 20 Denomination
6.
$
$
7. Tax Stamps - 25 Denomination
7.
$
$
8.
$
8. Total Tax Due on Affixed Stamps (add lines 5C through 7C)
9. TOTAL AMOUNT OF CIGARETTE STAMP ADJUSTMENT TAX (add lines 4D and 8D)
9.
$
10. PENALTY [multiply line 9D by 10% (0.10) if your tax payment is made, or your return is filed,
10. $
after the due date shown above]
11. INTEREST: One month’s interest is due on tax for each month or fraction of a month that payment
11. $
is delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9D, 10D, and 11D)
12. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Payments: To make your payment online, go to the California Department of Tax and Fee Administration (CDTFA) website
at www.cdtfa.ca.gov and select Make a Payment. You can also pay by credit card on the website, or by calling
1-855-292-8931. If you pay by credit card, a service fee will apply. If you are paying by check or money order, be sure to
include your account number.
CDTFA-501-Q3 (S1F) REV. 1 (7-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE DISTRIBUTOR CIGARETTE STAMP ADJUSTMENT TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
REF
FILE
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
SPECIAL TAXES AND FEES
PO BOX 942879
READ INSTRUCTIONS
SACRAMENTO CA 94279-2074
BEFORE PREPARING
GENERAL
Proposition 56 increased the cigarette tax stamp rate from $0.87 to $2.87 per pack of 20 cigarettes. As a cigarette
distributor in California, you are required to report and pay a cigarette stamp adjustment tax for each unaffixed and affixed
California cigarette tax stamp in your possession or under your control at 12:01 a.m., on April 1, 2017.
NOTE: The cigarette stamp adjustment tax does NOT apply to little cigars. Do NOT report packages of little cigars on this
return. Unstamped little cigars are to be reported as tobacco products by tobacco distributors.
A
B
C
D
NUMBER
RATE
TAX
TOTAL
UNAFFIXED
OF STAMPS
(columns A x B)
1. Tax Stamps - 10 Denomination
$
$
1.
2. Tax Stamps - 20 Denomination
2.
$
$
3. Tax Stamps - 25 Denomination
$
$
3.
4. Total Tax Due on Unaffixed Stamps (add lines 1C through 3C)
4.
$
A
B
C
D
NUMBER
RATE
TAX
TOTAL
AFFIXED
OF STAMPS
(columns A x B)
5. Tax Stamps - 10 Denomination
5.
$
$
6. Tax Stamps - 20 Denomination
6.
$
$
7. Tax Stamps - 25 Denomination
7.
$
$
8.
$
8. Total Tax Due on Affixed Stamps (add lines 5C through 7C)
9. TOTAL AMOUNT OF CIGARETTE STAMP ADJUSTMENT TAX (add lines 4D and 8D)
9.
$
10. PENALTY [multiply line 9D by 10% (0.10) if your tax payment is made, or your return is filed,
10. $
after the due date shown above]
11. INTEREST: One month’s interest is due on tax for each month or fraction of a month that payment
11. $
is delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9D, 10D, and 11D)
12. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Payments: To make your payment online, go to the California Department of Tax and Fee Administration (CDTFA) website
at www.cdtfa.ca.gov and select Make a Payment. You can also pay by credit card on the website, or by calling
1-855-292-8931. If you pay by credit card, a service fee will apply. If you are paying by check or money order, be sure to
include your account number.
CDTFA-501-Q3 (S1B) REV. 1 (7-18)
INTENTIONALLY LEFT BLANK
PLEASE PROCEED TO THE NEXT PAGE >
CDTFA-501-Q3 (S2F) REV. 1 (7-18)
INSTRUCTIONS
CIGARETTE DISTRIBUTOR CIGARETTE STAMP ADJUSTMENT TAX RETURN
FILING REQUIREMENTS
Section 30130.52(b) of the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Proposition 56) requires
every licensed cigarette distributor to pay a cigarette tax stamp adjustment tax for each California cigarette tax stamp that is
unaffixed and affixed to any package of cigarettes in its possession or under its control as of 12:01 a.m., on April 1, 2017. The
distributor must file a return and pay any taxes due to the California Department of Tax and Fee Administration on or before
July 1, 2017.
Unusable cigarette tax stamps that are unaffixed and cigarette tax stamps affixed to unsaleable cigarette packs must be
included in this return so that future claims for refund may be made at the new cigarette tax rate.
Accounting records of your unaffixed and affixed cigarette tax stamps reported as in your possession or under your control as
of 12:01 a.m. on April 1, 2017, must be maintained on physical inventory count sheets and kept with your copy of the return.
Cigarette tax stamps that were ordered, approved, and processed on or before March 31, 2017, that are “in transit” must be
included in your inventory count and reported as unaffixed on this return.
The floor stock tax does not apply to little cigars. Do not include packages of product labeled as little cigars in your
inventory count. Little cigars are no longer considered cigarettes and will be considered tobacco products effective
April 1, 2017. Proposition 56 expanded the definition of "tobacco products" to include products labeled as little cigars under
federal regulation (27 C.F.R. section 40.214 [2006] and the federal Cigarette Labeling and Advertising Act (15 U.S.C. section
1331 et seq.)). This means little cigars no longer require cigarette tax stamps beginning April 1, 2017.
DEFINITIONS
Cigarette means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of
whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made
of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll
weighs over three pounds per thousand sticks (Revenue and Taxation Code section 30003).
Distributor includes every person who makes a distribution of cigarettes or accepts orders for cigarettes, which are to be
transported from a point outside this State to a consumer within this State (Revenue and Taxation Code section 30011).
Distribution includes the sale, use, or consumption of untaxed cigarettes in California, or the placing of untaxed cigarettes in
a vending machine or in retail stock for the purpose of selling the cigarettes to consumers (Revenue and Taxation Code
section 30008).
CDTFA-501-Q3 (S2B) REV. 1 (7-18)
RETURN INSTRUCTIONS
General
Report the number of cigarette tax stamps in your possession or under your control as of 12:01 a.m. on April 1, 2017.
Line 1A
Number of Unaffixed Tax Stamps - 10 Denomination. Enter the total number of unaffixed stamps for packs of 10
cigarettes on line 1A.
Line 1C
Unaffixed Tax Stamps - 10 Denomination Stamp Adjustment Tax. Multiply line 1A by line 1B. Enter the result on line 1C.
Line 2A
Number of Unaffixed Tax Stamps - 20 Denomination. Enter the total number of unaffixed stamps for packs of 20
cigarettes on line 2A.
Line 2C
Unaffixed Tax Stamps - 20 Denomination Stamp Adjustment Tax. Multiply line 2A by line 2B. Enter the result on line 2C.
Line 3A
Number of Unaffixed Tax Stamps - 25 Denomination. Enter the total number of unaffixed stamps for packs of 25
cigarettes on line 3A.
Line 3C
Unaffixed Tax Stamps - 25 Denomination Stamp Adjustment Tax. Multiply line 3A by line 3B. Enter the result on line 3C.
Line 4D
Unaffixed Tax Stamps - Total Stamp Adjustment Tax. Add lines 1C, 2C, and 3C. Enter the result in line 4D.
Line 5A
Number of Affixed Tax Stamps - 10 Denomination. Enter the total number of affixed stamps for cigarette packs of 10
cigarettes on line 5A.
Line 5C
Affixed Tax Stamps - 10 Denomination Stamp Adjustment Tax. Multiply line 5A by line 5B. Enter the result on line 5C.
Line 6A
Number of Affixed Tax Stamps - 20 Denomination. Enter the total number of affixed stamps for cigarette packs of 20
cigarettes on line 6A.
Line 6C
Affixed Tax Stamps - 20 Denomination Stamp Adjustment Tax. Multiply line 6A by line 6B. Enter the result on line 6C.
Line 7A
Number of Affixed Tax Stamps - 25 Denomination. Enter the total number of affixed stamps for cigarette packs of 25
cigarettes on line 7A.
Line 7C
Affixed Tax Stamps - 25 Denomination Stamp Adjustment Tax. Multiply line 7A by line 7B. Enter the result on line 7C.
Line 8D
Affixed Tax Stamps - Total Stamp Adjustment Tax. Add lines 5C, 6C, and 7C. Enter the result on line 8D.
Line 9D
Total Stamp Adjustment Tax. Add lines 4D and 8D. Enter the result on line 9D.
Line 10D Penalty. If your return and/or tax payment is filed after the due date shown at the top of this return, a 10 percent (0.10)
penalty is due. Multiply line 9D by 10 percent (0.10) and enter the result on line 10D.
Line 11D Interest. If your tax payment is made after the due date shown at the top of the return, you must pay interest charges in
addition to penalty charges. The adjusted monthly interest is shown on line 11 of this return. (You will owe one month's
interest for each month or portion of a month the payment is overdue. For example, if your payment is one month and two
weeks overdue, you owe two months' interest.) Multiply line 9D by the interest rate shown on line 11 for one month's
interest. Then multiply your result by the number of months the return is late. Enter the result on line 11D.
Line 12D Total Amount Due and Payable. Add lines 9D, 10D, and 11D. Enter the result on line 12D.
Sign and Mail Your Return
Make check or money order payable to the California Department of Tax and Fee Administration. Always write your account number
on your check or money order. Make a copy of this document for your records. Mail your return and payment in the envelope
provided, making sure the CDTFA's address shows through the window.
If you need additional information, please contact the California Department of Tax and Fee Administration, Special Taxes and
Fees, P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the
Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees. Customer
service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Page of 4